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    <title>2017 (4) TMI 158 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, determining that the services provided by the appellant qualified as export of Business Auxiliary Services under relevant laws. It was established that the services were utilized outside India, the consideration was received in foreign exchange, and the services were rendered to a recipient outside India. Consequently, the appellant was granted a rebate on Service Tax paid for the exported services, overturning the previous decisions of the Revenue authorities.</description>
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      <description>The Tribunal allowed the appeal, determining that the services provided by the appellant qualified as export of Business Auxiliary Services under relevant laws. It was established that the services were utilized outside India, the consideration was received in foreign exchange, and the services were rendered to a recipient outside India. Consequently, the appellant was granted a rebate on Service Tax paid for the exported services, overturning the previous decisions of the Revenue authorities.</description>
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